They're the drivers from Sennheiser PX100's in Grado style cups/headband/etc. Top tier sound at a mid-tier price.

Maybe you should bring this to market, make millions, buy a Lambo & kick back in a Beverley Hills mansion?

Obviously there's a mid section missing from the above equation which includes stuff like hard work, nouse & know how, which are critical to success, but if you try it and fly it - my idea kick-back is 5% to buy it